الضرائب غير المباشرة واثرها علي الاقتصاد السوداني

Abstract

Abstract The last decade of the twentieth century witnessed many economic 3 changes and developments.The most important of this is the crystallization of what is came to be known as the International Economic order with globalization as the main feature thereof.Globalization has, in turn, created anew type of international economic relations represented in I free flow of goods, services and capitals. Sudan ,being one of the least developed countries,will be subject to these changes, which will affect the countries financial policy and hence the indirect taxes, which Sudan used to partly upon revenues to meet the varying expresses of the country. The abolition or reduction of taxes imposed on foreign trade ( imports and exports ) will also have effects on the country. The study discusses definition of taxes in general and the indirect tax regime in the Sudan in particular.The study shows the most important types of taxes and their economic significance.It also tackles the role indirect tax plays in the realization of govermnent resources, and the ' economic impact of indirect taxes.It also lays out a future projection of the indirect tax regime in light of current and futuristic global developments. i The study puts forwards recommendations that the researcher believes that they may ease a lot of economic difficulties that face the indirect tax system and lead to an increase in indirect tax collection with the minimum effort and cost.